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Volume – III Issue -V (Sep embe -Oc obe ) 2025
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THE VILLAGE FUND AS A FORM OF SOCIAL PARTICIPATION ON THE
EXAMPLE OF POLISH REGULATION AND EXPERIENCE.
Kazimie z Banda zewski
P o esso o he Depa men o Sel -Go e nmen Law, Facul y o Law and Adminis a ion Jagiellonian Uni e si y
| Recei ed: 02.10.2025 | Accep ed: 07.10.2025 | Published: 11.10.2025
*Co esponding au ho : Kazimie z Banda zewski
P o esso o he Depa men o Sel -Go e nmen Law, Facul y o Law and Adminis a ion Jagiellonian Uni e si y
Abs ac
Social pa icipa ion is an impo an elemen o building in e pe sonal ies and eal pa icipa ion in he exe cise o powe .
Howe e , building eal ins umen s o social pa icipa ion is di icul . The au ho i ies, including he local ones, a e eluc an o ge
id o i .
The aim o his a icle is o p esen a unique ins umen o social pa icipa ion, egula ed in Polish law, which is bo h a
mani es a ion o a eal ans e o powe o he inhabi an s o smalle communi ies ( u al communi ies) han he commune, and a
he same ime encou ages he commune au ho i ies o ge id o hese powe s o he bene i o hese communi ies.
This ins umen is he illage und, which is an op ional pa o he commune's budge . The esiden s hemsel es decide in a
binding manne o wha pu poses he public unds co e ed by his und will be spen . In p inciple, his und can only be
es ablished in a municipali y which is en i ely u al o which co e s u al a eas.
The use o his ins umen o pa icipa ion bene i s no only he esiden s by gi ing hem ull au ho i y o independen ly indica e o
which p ojec s public unds will be ans e ed, bu i is also bene icial o he au ho i ies o such a communi y hemsel es, because
i combines he use o his ins umen wi h addi ional ans e o money om he s a e budge . This is he only case o ans e ing
unds om he s a e budge o communi ies wi hou indica ing o which asks hese unds can be spen . The basic me hods o
analysis will be dogma ic me hods based on he in e p e a ion o legal p o isions and he analysis o he iews o ep esen a i es
o science. Supplemen a y me hods include empi ical me hods in ol ing he analysis o da a collec ed in connec ion wi h he use o
he illage und. The analysis showed ha he e is a g ea in e es o he inhabi an s o he smalles and economically weakes
u al communi ies, o whom his ins umen o pa icipa ion is add essed. The mode o pa icipa ion is qui e anspa en and
gua an ees he independence o such communi ies in choosing hose p ojec s ha , in hei opinion, should be implemen ed.
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In oduc ion
Ac i a ing esiden s is a signi ican social p oblem. Al hough he
de elopmen o mode n me hods o communica ion allows o a
wide exchange o iews and he ans e o cu en in o ma ion, i
does no eplace genuine in ol emen in sol ing ma e s
conce ning he closes and local communi ies. Residen s mos
o en do no ha e ime o deal wi h local issues, hey do no know
how o sol e hem, and abo e all, hey do no see a way o push
h ough hei iews and easons as o how hese issues should be
sol ed. The in ol emen o esiden s in sol ing local issues is
e e ed o as social pa icipa ion. I can ake a ious o ms, om
pu ely delibe a i e o ms, in which he opinion o he local
communi y is only consul ed, h ough he di e se pa icipa ion o
such a communi y in decision-making, o he ans e o he powe
o deal wi h ma e s o such communi ies. Acco ding o he
classical iew, pa icipa ion can be unde s ood as a kind o ladde ,
on which he delega ion o powe is on he penul ima e s ep and he
in luence o ci izens becomes dominan . I is a o m o eal
pa icipa ion ea ed as he powe o ci izens (A ns ein, 1969, p.
216-217). This engagemen is some imes e e ed o as public
pa icipa ion, as he in ol emen o he communi y in he ac i i ies
o public au ho i ies (B odie, Cowling, Nissen, Ellis, Paine &
Wa bu on, 2009, p. 4-5). Only hose o ms in ol ing he eal
delega ion o powe , which o ce social ac i i y o hei
implemen a ion, gi e a sense o eal agency. They coun e ac a
kind o "en i lemen indi e ence" aimed a sa is ying hei own
needs, bu wi hou any ac i i y (Habe mas, 2007, p. 337-339).
Resea ch p oblems and esea ch me hods.
The aim o he ollowing a icle is o p esen one o he o ms o
public pa icipa ion, which has been success ully de eloped in
Poland o se e al yea s and which genuinely mobilizes local, mos
o en u al, communi ies. The esea ch p oblem will be o
demons a e how pa icipa o y ins umen s should be cons uc ed
so ha hey ha e a eal, no jus appa en signi icance and mobilize
esiden s o pa icipa e in hem om he bo om up.
The basic esea ch me hod will be he dogma ic me hod o
esea ch, which consis s in he analysis o he applicable
legisla ion, ju isdic ion and he iews o ep esen a i es o science.
In addi ion, an empi ical esea ch me hod will be applied,
consis ing in he analysis o speci ic p ac ical cases o using his
o m o pa icipa ion.
Legal basis.
The ules o ope a ion o he illage und a e egula ed by us awę z
dnia 21 lu ego 2014 . o unduszu sołeckim [ he Ac o 21 Feb ua y
2014 on he illage und, he eina e - AVF). The Ac on he
illage und is no oo complica ed, and he e o e he use o his
und should be widesp ead.
The concep o illage as an auxilia y uni o communes.
Villages as an auxilia y uni o he communes ha e a e y long
his o y in Poland, s e ching back o he 13 h cen u y. The wo d
illage comes om he illage head, who was a pe son esponsible
on behal o he owne o he es ablishmen o a gi en illage and
i s managemen on behal o he owne (Płaza, 1989, p. 106;
Łysiak, 1964, p. 26-27). Villages wi h illage heads ha e su i ed
om he 13 h cen u y o he p esen day. A e he e i al o
communal sel -go e nmen in Poland in 1990, he exis ing illages
became pa o i . Cu en ly, illages a e auxilia y uni s o
communes and a e c ea ed op ionally (Mączyński, 2002, p. 35).
These a e no local go e nmen uni s (Ce azy, 2024, p. 19-21;
Banda zewski, 2019, p. 7-9). These auxialia y uni s usually co e s
one illage o pa s o a illage. I is he smalles social g oup
o ming a local communi y. The highes body o he illage is he
ga he ing o all he inhabi an s o he illage. I is a cons i uen
body consis ing o all he inhabi an s o he illage (Augus yniak,
2010, p. 133-137). The execu i e body o he illage is he illage
head, whose wo k is suppo ed by a illage council o se e al
people. The aim o he illage is bo h o help he local go e nmen
adminis a ion and commune bodies in he pe o mance o public
asks, as well as o play he ole o con eying he opinions and
expec a ions o esiden s as o he manne o scope o pe o ming
public asks (Świ al, 2014, p. 232; Ma yjaszczyk, 2015, p. 6). The
unc ioning o such illages, which a e no local go e nmen uni s,
is pa o he o mula o he ins i u ion o social pa icipa ion
(Ra ajczyk, 2016, p. 103-107; Ja osz, 2021, p. 2; Augus yniak,
2010, p. 19). As o 31 Decembe 2024, he numbe o illages in
Poland is 40,824, wi h one o he smalles illages ha ing wo
inhabi an s ( he illage head and his wi e) ( he illage o Dąb owa
in he H ubieszów dis ic , one o he smalles illages in Poland
(„S a si poma li, młodsi wyjechali”, 2024), and one o he la ges
has o e 14 housand inhabi an s ( he illage o Józe osław nea
Wa saw - Woj czuk, 2021). The numbe o municipali ies in
Poland as o 31 Decembe 2024 is 2479, and hus he e a e on
a e age o e 16 auxilia y uni s in each Polish municipali y.
The concep o a illage und.
Acco ding o A icle 2, pa ag aph 1 o AVF The illage und is no
he budge o he commune as a local go e nmen uni . The illage
und is a pa o he commune budge se aside wi hin his budge
only o accoun ing pu poses. Thus, he commune council, by
adop ing The budge au oma ically includes he illage und, i
such has been sepa a ed. The illage und canno unc ion
independen ly o he budge and is always pa o i . The
expendi u e o unds om he illage und is ca ied ou in he
same way as he disposal o he emaining pa o he budge
(T ykozko, 2018, p. 46-47). The illage und is no a special
pu pose und wi hin he meaning o Polish law. A special pu pose
und is a esou ce o cash om p ecisely de ined sou ces and
in ended o speci ic pu poses (Bożek & Mańczyk, 2020, p. 212-
217; Bo odo, 2019, p. 62). The essence o a special pu pose und is
o ie up unds om speci ic sou ces o expendi u es speci ied by
law, and no o he expenses may be ealized om such a und
(Bożek & Mańczyk, 2020, p. 216; Lipiec-Wa zecha, 2011, p. 142).
This is de e mined by he con en o A icle 2(5) o he AVF,
acco ding o which he illage und is no a special pu pose und
wi hin he meaning o he Polish Public Finance Ac (Łukowiak,
2020, p.71).
Impo an ly, he illage und canno be used in ci ies. The disad an age o he exis ing solu ion is bo h he limi a ion o his
ins umen o u al communi ies only, and he insu icien inancial esou ces ha can be co e ed by i .
Keywo ds:
commune, commune council, mayo o a u al commune, u al communi y, u al dis ic , illage und, social
pa icipa ion.
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The illage und does no ha e a sepa a e income sphe e. The e a e
no sepa a e sou ces o unding ha would eed his und. Thus, i is
simply a pa o all he inancial esou ces ha c ea e he budge
e enues o he municipali y (Szymańska, 2015, p. 12).
F om he expendi u e poin o iew, he illage und is a sepa a e
pa o he commune's budge , which can be alloca ed o he
implemen a ion o only one o he wo ypes o expendi u e.
Fi s ly, hese unds may be used o expendi u es co e ing p ojec s
ha mee he ollowing cha ac e is ics oge he : a) hese p ojec s
a e co e ed by he applica ion o he illage au ho i y; b) hey a e
he commune's own asks; c) se e o imp o e he li ing condi ions
o esiden s; d) hey a e in acco dance wi h he commune's
de elopmen s a egy (A icle 2(6) o he AVF). Secondly, his
expendi u e may be used o co e expendi u e on measu es aimed
a emo ing he e ec s o a na u al disas e (A icle 2, pa ag aph 7
o AVF; Łukowiak, 2020, p. 72; T ykozko, 2018, p. 49-50). As an
addi ional equi emen , i is indica ed ha he p ojec s indica ed by
he illage assembly mus no exceed he amoun s decla ed as a
illage und (T ykozko, 2018, p. 53). Al hough no o he
expendi u es can be inanced om he illage und, he p emise o
expendi u es ela ed o he commune's own asks is so capacious
ha i includes he as majo i y o he commune's expenses. This
is ully jus i ied, because in addi ion o expendi u e on hei own
asks, municipali ies also ca y ou he so-called commissioned
asks, i.e. go e nmen asks delega ed o he local go e nmen only
o be pe o med acco ding o s ic ly de ined ules and ully
inanced om he s a e budge .
P ocedu e o es ablishing he illage und.
The illage und is an op ional pa o he commune budge . I s
es ablishmen depends on he esolu ion o he commune council,
which may, by 31 Ma ch o a gi en calenda yea , adop a
esolu ion o consen o he sepa a ion o such a und by he
execu i e body in he nex yea 's budge o a gi en commune
(A icle 2 pa ag aph 1 and 2 o AVF). This esolu ion is binding on
he execu i e body no only o one inancial yea (Szymańska,
2015, p. 8). Once adop ed, a esolu ion on consen o he sepa a ion
o he illage und is alid no only o a gi en yea , bu also o
subsequen yea s, and only a esolu ion o he commune council on
non-consen elimina es he e ec s o he p e ious esolu ion
(wy ok Naczelnego Sądu Adminis acyjnego w Wa szawie (2021),
I GSK 219/21; Łukowiak, 2020, p. 74).
A e he commune council adop s a esolu ion on consen o he
alloca ion o his und in he commune budge , he mayo o a u al
commune (he eina e as mayo ) is obliged o de e mine and
p o ide he illages heads wi h in o ma ion on he amoun o unds
co e ed by he illage und by 31 July o he yea p eceding he
inancial yea (A icle 3, pa ag aph 2 o AVF). Thanks o his, he
illage heads, and h ough hem also o he esiden s o he illage,
will know up o wha amoun o public unds hey can decide on
he planned p ojec s.
In addi ion, by 31 July, he mayo shall p o ide he oi ode.
Voi ode is a ep esen a i e o he cen al go e nmen , which is
also he supe iso y au ho i y o e he local go e nmen . The
oi ode ecei es In o ma ion on he amoun o unds alloca ed o
gi en illages unde he illage und and he amoun o he base
amoun (A icle 3, pa ag aph 3 o AVF). Failu e o he mayo o
comply wi h his obliga ion esul s in he loss o he igh o ecei e
bene i s om he s a e budge om he implemen a ion o he
illage und. Upon eceip o he in o ma ion, he oi ode e i ies
i in inancial e ms and submi s i o he minis e esponsible o
public adminis a ion by 15 Augus o he yea p eceding he
inancial yea (A icle 3, pa ag aph 4 and 5 o AVF; Szymańska,
2015, p. 21). A e ecei ing in o ma ion abou he amoun o
unds om he illage und alloca ed o a gi en illage, he illage
head, illage council o a leas 15 adul esiden s o he illage
ha e he igh o con ene a illage mee ing. The pu pose o his
mee ing will be o adop a esolu ion on he iden i ica ion o he
p ojec o p ojec s implemen ed wi hin he unds om he illage
und, along wi h an es ima e o hese cos s and jus i ica ion
(A icle 5, pa ag aph 3 o AVF; Łukowiak, 2020, p. 74). Such a
esolu ion is e e ed o as a mo ion. Failu e o ake i o ailu e o
do so on ime means esigna ion om he illage und by he local
communi y (Augus yniak, 2010, p. 222). Al hough he e is no
explici ly de ined deadline o he adop ion o he abo e-men ioned
esolu ion, i should be s a ed ha he cu -o da e is 30 Sep embe
o he yea p eceding he inancial yea o which he illage und
ela es (Jęd zejczyk, 2016, p. 41). This is due o he obliga ion o
he illage head o submi o he mayo o s u al commune by 30
Sep embe a p oposal cons i u ing a esolu ion o he illage
mee ing on he illage und (A icle 5, pa ag aph 4 o AVF). A e
ecei ing such an applica ion, he mayo e alua es i only in o mal
e ms (Szymańska, 2015, p. 13). This assessmen includes
de e mining whe he he compe en au ho i y adop ed a esolu ion
by 30 Sep embe , whe he he esolu ion con ains an indica ion o
he p ojec ha mee s he condi ions o i s inancing unde he
illage und, whe he i con ains a de e mina ion o he es ima ed
amoun o cos s o i s implemen a ion included in he p e iously
p o ided in o ma ion on he amoun o his und and whe he i
con ains a jus i ica ion o choosing such a p ojec and no ano he
(T ykozko, 2018, p. 49-53). The mayo canno e i y he
legi imacy o he esiden s' choice o such and no ano he p ojec
(Łukowiak, 2020, p. 76). The choice o esiden s in his espec is
binding o he mayo and he p ojec mus be included in he d a
o he nex yea 's budge o a gi en municipali y oge he wi h a
leas he amoun o expendi u e on his p ojec ha is included in
he esolu ion o he illage mee ing (T ykozko, 2018, p. 49). In
he e en ha he applica ion does no mee he o mal
equi emen s, he mayo ejec s i wi hin 7 days om he da e o i s
eceip and a he same ime in o ms he illage head abou i
(A icle 5, pa ag aph 5 o AVF).
A e ecei ing such in o ma ion, wo modes o ac ion a e possible.
The i s p ocedu e, which can be called an appeal, consis s in he
ac ha he mayo , wi hin he nex 7 days o ecei ing he
in o ma ion abou he ejec ion o he illage mee ing's applica ion,
submi s a mo ion upholding he ea lie applica ion o spending
unds om he illage und o he p ojec speci ied in he p e ious
esolu ion o he illage mee ing. This applica ion is add essed o
he commune council h ough he mayo (A icle 5, pa ag aph 6 o
AVF). The commune council shall conside such an applica ion
wi hin 30 days om he da e o i s eceip . I ejec s i when he
o iginal applica ion does no mee any o he o mal condi ions o
was submi ed a e he 7-day deadline. A esolu ion o he
commune council ha does no ind any o mal de ec s in he
applica ion is binding on he mayo (T ykozko, 2018, p. 49).
Al e na i ely, a second mode is possible, bu he choice o hese
modes is no sepa able. Choosing one o hem is no an obs acle o
using ano he . The la e p ocedu e may be applied only i he
ejec ion o he applica ion o he illage mee ing occu ed ei he
due o he de ec i e con ening o he illage mee ing o because
he applica ion does no con ain in o ma ion ega ding he p ojec
o be implemen ed in he a ea o he illage wi hin he unds
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speci ied o a gi en illage on he basis o in o ma ion on he
amoun o his und, oge he wi h an es ima e o hei cos s and
jus i ica ion. I consis s in he ac ha he illage head, a e
ecei ing in o ma ion om he mayo abou he ejec ion o he
illage mee ing's p oposal o a p ojec implemen ed om he
illage und, may econ ene he illage mee ing in o de o adop
ano he esolu ion con aining a p oposal o include he illage und
in he municipali y budge o he indica ed p ojec (A icle 5,
pa ag aph 7 o AVF). Choosing he la e mode, he mayo mus
quickly con ene a illage mee ing, because he mo ion e-adop ed
by his mee ing mus be submi ed o he commune council h ough
he mayo wi hin 7 days om he da e o eceip o in o ma ion
abou he ejec ion o he ea lie applica ion (A icle 5, pa ag aph 8
o AVF). Such an applica ion is conside ed by he commune
council wi hin 30 days om he da e o i s eceip and is obliged o
ejec i i i does no mee he o mal condi ions including he
de ec i e con ening o a illage mee ing, i s con en does no mee
he equi emen s o he Ac o was submi ed a e 7 days om he
da e o eceip by he mayo o he in o ma ion abou he ejec ion
o he p e ious applica ion (Szymańska, 2015, p. 14). I he e-
adop ed applica ion mee s he abo e-men ioned o mal
equi emen s, such an applica ion is obliga o ily accep ed (A icle
5, pa ag aph 10 o AVF; T ykozko, 2018, p. 48).
Impo an ly, al hough he only body wi h he igh o p epa e he
d a budge o he commune is he mayo , in he scope o
applica ions conce ning he illage und, he mayo is bound by he
esolu ions o he commune council: a esolu ion app o ing such a
p oposal binds he mayo and o de s him o include i in he
commune budge , and a nega i e esolu ion p ohibi s he mayo
om including i in he illage und. Such an unde aking may ind
a place in he commune budge , bu ou side he illage und.
Al eady a e he p epa a ion o he commune budge co e ing he
illage und, he commune council is no dep i ed o con ol o e
he co ec ness o aking in o accoun he illage applica ions in
his und. When adop ing he budge , he commune's cons i uen
body is obliged o ejec he applica ion o he illage council i he
p ojec co e ed by he applica ion does no cons i u e he
commune's own ask, does no se e o imp o e he li ing
condi ions o esiden s, is no in line wi h he commune's
de elopmen s a egy o is no in ended o co e expendi u e on
ac i i ies aimed a emo ing he e ec s o a na u al disas e
(A icle 5, pa ag aph 11 o AVF). In p ac ice, he e ha e been
si ua ions in which a gi en public ask (e.g. he cons uc ion o a
e ace and a oo in on o a public u al building has al eady
been comple ed), bu he e was no money in he commune's budge
o pay o his cons uc ion. The adminis a i e cou held ha he
assump ion by a illage assembly o a public ask consis ing in he
cons uc ion o such a e ace wi h a oo may be co e ed by he
illage und, because he condi ions o ejec ing such an
applica ion a e e y s ic ly de ined (wy ok Naczelnego Sądu
Adminis acyjnego w Wa szawie (2024), I GSK 1290/21). The
p e ailing iew in he case law is ha he inhabi an s o a illage
canno e ec i ely appeal o he adminis a i e cou a esolu ion o
he commune council ejec ing he eques o he illage assembly
ega ding he indica ed p ojec o be co e ed by he illage und
(wy ok Naczelnego Sądu Adminis acyjnego w Wa szawie (2017),
II GSK 2662/17; wy ok Naczelnego Sądu Adminis acyjnego w
Wa szawie (2017), II GSK 577/17). This iew is only pa ially
accu a e. While an indi idual esiden canno e ec i ely challenge
a esolu ion ejec ing a illage mee ing's mo ion, a illage mee ing
should be able o do so.
Non- inancial bene i s ela ed o he sepa a ion o he illage
und.
The Polish s uc u e o he illage und is a eal combina ion o
esiden s' pa icipa ion in public decision-making (T ykozko, 2018,
p. 45). This is a a e example o he eal in luence o esiden s on
de e mining he way budge unds a e spen (T ykozko, 2018, p.
54). The inhabi an s o he illage decide on hei own wha he
budge unds e e ed o as he illage und a e o be used o , and
he indica ion o p ojec s does no equi e he p io consen o any
municipal au ho i y (Łukowiak, 2020, p. 65). Wha is mo e, such
an indica ion o his p ojec is binding o he municipal
au ho i ies, which canno assess he expediency o whe he he
p ojec indica ed by he esiden s in his way should be
implemen ed. Only a iola ion o o mal equi emen s, known o
he esiden s and o an objec i e na u e, jus i ies he omission o
hei posi ion. Thus, i is a ull ans e o powe in his espec o
he local communi y, which does no o m a local go e nmen uni
(Pieczonka, 2021, p. 413). I should be ecognized ha his is he
highes le el o pa icipa ion.
Financial bene i s associa ed wi h he sepa a ion o he illage
und.
Howe e , he basic bene i associa ed wi h he use o he illage
und and a he same ime clea ly dis inguishing i om ci ic
budge s is he inancial bene i . Since he illage und is pa o he
commune budge , i s amoun is de e mined by he commune's
e enues based on he same p inciples in he case o a commune
wi h a sepa a e illage und and a commune wi hou his und
(Augus yniak, 2010, p. 223). Pa o he income o municipali ies is
made up o subsidies om he s a e budge calcula ed in such a
way as o secu e expendi u e on he implemen a ion o he local
go e nmen 's own asks. As a ule, hese a e only "adequa e"
inancial esou ces, which o en do no p o ide ull co e age o he
cos s o implemen ing he local go e nmen 's own asks. The local
go e nmen has no o he op ion o ecei e addi ional unds om
he s a e budge o he implemen a ion o i s own asks. The e is
one excep ion o his ule, which conce ns he illage und. I a
illage und has been se aside in he budge o a gi en commune,
hen he commune ecei es an addi ional eimbu semen om he
s a e budge , in he o m o a a ge ed subsidy, o a pa o he
expendi u e made unde his und (wy ok Naczelnego Sądu
Adminis acyjnego w Wa szawie (2025), I GSK 146/22). No
municipali y ha does no ha e a sepa a e illage und in i s budge
can ecei e such an amoun o money (Jęd zejczyk, 2016, p. 42).
The amoun o his eimbu semen depends on a coe icien
de ined as he a e age base amoun calcula ed o u al and u ban-
u al communes. I is calcula ed by di iding he o al amoun o
cu en income o u al and u ban- u al communes by he numbe
o inhabi an s o u al and u ban- u al communes. The a e age
base amoun in 2025 was PLN 5,588.69 (1 536,88 USD
1
) pe
capi a (h ps://www.go .pl/web/ inanse/s ednia-kwo a-bazowa-
kbk-na-2025- ). This is he so-called index o he weal h o
1
In Poland, he o icial cu ency is PLN (Polish zlo y). All
amoun s gi en in he ex ha e been con e ed o USD. The
con e sion was based on he o icial exchange a e in Poland as o
29.09.2025 o he URL: h ps://nbp.pl/s a ys yka-i-
sp awozdawczosc/ku sy/ abela-a/) o PLN 1 USD 0.275. This
exchange a e is qui e s able and o e he las dozen o so yea s,
exchange a e luc ua ions in Poland ha e no exceeded +/- 20%,
excep o a sho pe iod o he beginning o he Co id-19
pandemic.
Copy igh © ISRG Publishe s. All igh s Rese ed.
DOI: 10.5281/zenodo.17317795
263
municipali ies. Fo he poo es communes, in which he basic
amoun calcula ed as he quo ien o he cu en income o a gi en
commune o he yea p eceding he inancial yea by wo yea s
and he numbe o inhabi an s li ing in he a ea o a gi en
commune, as a 31 Decembe o he yea p eceding he inancial
yea , is wo yea s lowe han he a e age basic amoun on a
na ional scale – he amoun o eimbu semen o expenses incu ed
unde he illage und is 40% o he expenses co e ed by he
illage und.
Fo municipali ies in which he base amoun is be ween 100% and
120% o he a e age base amoun on a na ional scale, he amoun
o eimbu semen is 30% o he expendi u e made unde he illage
und. On he o he hand, o he iches communes, whe e he base
amoun is abo e 120% o he a e age base amoun on a na ional
scale, bu no mo e han 200% o his amoun , he amoun o
eimbu semen is 20% o he expendi u e made unde he illage
und (A icle 3, pa ag aph 8 o AVF). This means ha only
because a gi en commune has se aside a illage und wi hin i s
budge , addi ional unds a e ans e ed om he s a e budge o
any asks o such a commune in he amoun o 40% o 20% o he
amoun o unds spen unde he illage und. This is he only
si ua ion in which such addi ional income o he municipali y is no
ela ed o any o i s asks. Thanks o such a s uc u e, esiden s
ha e he oppo uni y o inc ease he income o a gi en municipali y
and hus make addi ional expendi u es o public pu poses.
Expe iences.
The amoun o he illage und is limi ed om abo e o he ex en
ha he eimbu semen o pa o he expendi u e ealized unde
his und om he s a e budge is calcula ed on i s basis. Fo
example, in one o he coun ies, he amoun o amoun s co e ed by
illage und in indi idual communes amoun ed o be ween 0.6%
and 1.2% o budge expendi u e (Michalec, 2024, p. 79).
In Poland, ou o a o al numbe o municipali ies o 2479 in 2025,
he e a e 2172 illages. No all communes in which he e a e
illages ha e illage unds alloca ed in hei budge s. Fo example,
in 2021, hese unds we e alloca ed only in 1498 municipali ies, in
2022 in 1501 municipali ies, and in 2025 al eady in 1668 (Fundusz
sołecki, 2025). The end is inc easing. The agg ega e amoun s o
expendi u e made as pa o he illage unds also show a clea
inc ease. While in he i s yea o hei ope a ion (i.e. in 2010), he
amoun o app ox. PLN 168 million (USD 44,000,000) was spen
unde hese unds, in 2015 i was al eady abou PLN 336 million
(USD 92,400,000), in 2023 i was abou PLN 726 million (USD
199,650,000), in 2024 i was abou PLN 842 million (USD
231,550,000), and in 2025 i was abou PLN 850 million (USD
233,750,000). Fo 2026, i is planned o spend abou PLN 1 billion
(USD 275,000,000) (Fundusz sołecki, 2025). Acco dingly, he
amoun o eimbu semen om he s a e budge o pa o he
expendi u es made unde he illage und in 2011 ( o he
expendi u es om 2010) amoun ed o app ox. PLN 44 million
(USD 12,100,000); in 2016 ( o expendi u es in 2015) he amoun
o app ox. PLN 90 million (USD 24,750,000); in 2023 ( o
expendi u es in 2022) he amoun o app ox. PLN 140 million
(USD 38,500,000); in 2024 ( o 2023 expenses) he amoun o
PLN 259 million (USD 71,225,000); o 2025 ( o 2024 expenses)
in he amoun o app ox. PLN 286 million (USD 78,650,000) and
in 2026 eimbu semen s o expenses om 2025 in he amoun o
app ox. PLN 292 million (USD 80,300,000) a e planned (Fundusz
sołecki, 2025).
The able below se s ou he amoun o expendi u e o u al and
u ban- u al communes in Poland in 2024 and he sha e o
expendi u e om he illage und (Sp awozdania oczne z
wykonania budże ów jednos ek samo ządu e y o ialnego za 2024
., 2025, p. 33)
To al expendi u e
Expendi u es ealized unde he illage
und
Sha e o he illage
und expendi u e in o al
expendi u e (5:3)
numbe o
uni s
amoun (in PLN
housand/ USD)
numbe o uni s
amoun (in PLN
housand/ USD)
1
2
3
4
5
6
Ru al communes
u ban- u al
communes ( hese
a e communes in
which he e a e
bo h a ci y and
illages)
1464
711
88 091 798 PLN
(24 225 244,45
USD)
73 091 310 PLN
(20 100 110,25
USD)
935
553
527 752 PLN
(145 131,8 USD)
322 352 PLN
(88 646,8 USD)
0,6
0,4
In addi ion, se e al municipal municipali ies bene i ed om he
illage und, bu hei sha e in he o al expendi u e was minimal.
The e enues o all municipali ies in Poland in 2024 (2479
municipali ies) amoun ed o o e PLN 201 billion (o e
57 750 000 000 USD) (Sp awozdania oczne z wykonania
budże ów jednos ek samo ządu e y o ialnego za 2024 ., 2025, p.
16).
As he abo e able shows, in u al communes, expendi u es om
he illage und accoun ed o only 0.6% o o al expendi u e. In
o al, his is no a la ge amoun and will need o be inc eased in he
u u e.
In 2024, expendi u es in Polish municipali ies unde he illage
und we e made mainly in he ollowing sec ions:
cul u e and p o ec ion o na ional he i age (28.4%),
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DOI: 10.5281/zenodo.17317795
264
anspo and communica ions (26.1%),
municipal managemen and en i onmen al p o ec ion
(19.6%),
physical cul u e (7.7%)
public sa e y and i e p o ec ion (6.9%). Expendi u es in
he abo e-men ioned sec ions accoun ed o a o al o
88.7% o expendi u es made unde he illage und
(Sp awozdania oczne z wykonania budże ów jednos ek
samo ządu e y o ialnego za 2024 ., 2025, p. 34).
Conclusions.
G an ing he ull igh o decide o he bene i o he esiden s
hemsel es wha public unds a e o be spen on, which canno be
changed by he municipal au ho i ies combined wi h an addi ional
ans e o public unds, which is unaccep able in any o he case,
allows o eal empowe men o he smalles communi ies, o en
also he inancially weakes . I is a o m o eal empowe men o
local communi ies. In p ac ice, no hing ac i a es people as much as
he abili y o decide o hemsel es wha public unds a e spen on.
In o de o his o be "p o i able" o he municipal au ho i ies,
which a e "losing" pa o hei powe in his ega d, he legisla o
decided o ans e o such municipali ies addi ional unds in he
s a e budge ha a e no ela ed o any speci ic public ask o be
pe o med. The eby o balance he alloca ion o he illage und
in he commune budge pays o o e e yone: a) he commune
au ho i ies, because i is he only way o ob ain addi ional unds
om he s a e budge , b) he esiden s, because hey gain he igh
o decide o hemsel es wha public unds a e o be alloca ed and
hei decision is binding, c) he whole socie y, because in his way
he inhabi an s a e ac i a ed, allowing hem o gain expe ience in
he implemen a ion o public a ai s. Undoub edly, he desc ibed
ins i u ion is an o iginal o m o social pa icipa ion (T ykozko,
2018, p. 45). All his leads o he building o social capi al, based
on he us o he inhabi an s o small communi ies (Osiecka-
Chojnacka & Kłos, 2010, p. 66). I we add o his a sense o eal
agency, unde s ood as he possibili y o in luencing he
su ounding eali y and i s changes, hen posi i e changes will no
ha e o wai long (Pieczonka, 20921, p. 516).
Impo an ly, he Polish legal sys em knows a simila ins i u ion
e e ed o as pa icipa o y budge ing, which, howe e , does no
g an such a a - eaching igh o he inhabi an s o communes o
make independen decisions and does no allow o any ans e o
pa o he expendi u e om he s a e budge incu ed wi hin he
amewo k o he pa icipa o y budge (Pię a, 2020, p. 29).
The disad an age o he Polish solu ion is ha he ins i u ion o he
illage und is essen ially di ec ed only o u al communes.
Undoub edly, u al communi ies a e gene ally he poo es and
o en signi ican ly unde unded in public in as uc u e, e.g. wa e
supply, oads, sewage sys ems, In e ne connec ions, pa ks,
communi y cen e s, e c. (Pieczonka, 2021, p. 422). Thus, only
hese communi ies will bene i he mos om i (Pieczonka, 2021,
p. 414). These unds a e a o m o equalizing ci iliza ional
oppo uni ies (Augus yniak, 2010, p. 221; Szymańska, 2015, p. 6).
Ano he disad an age is he limi ed igh o challenge esolu ions
o commune councils ejec ing he mo ions o illage assemblies
on he manne o using he illage und.
Such an ins i u ion should be able o be used by esiden s o
auxilia y uni s o municipali ies bea ing o he names, such as
housing es a es o dis ic s in ci ies o e en colonies in u al a eas
(Szymańska, 2015, p. 6). Howe e , he Polish legal sys em does
no allow o he possibili y o applying he illage und o
municipali ies o he han hose ha ha e illages in hei a ea
(Pię a, 2020, p. 29). This is a iola ion o he p inciple o equali y
(Augus yniak-Gó na, 2008, p. 124-125).
Ne e heless, posi i e opinions abou he illage und p e ail. The
combina ion o agency and independence o decision-making by
u al communi ies oge he wi h an inc ease in he income o such
municipali ies only because he op ion o implemen ing pa o
public asks h ough he illage und has been chosen is a unique
o mula o ac i a ing esiden s.
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Ju isp udence:
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GSK 2662/17],
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[in Polish].
2. Wy ok Naczelnego Sądu Adminis acyjnego w
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Sup eme Adminis a i e Cou in Wa saw (2017), II
GSK 577/17],
URL:h ps://sip.lex.pl/#/ju isp udence/522488110/1?di e
c Hi = ue&di ec Hi Que y=II%20GSK%20577%2F17
[in Polish].
3. Wy ok Naczelnego Sądu Adminis acyjnego w
Wa szawie (2024), I GSK 1290/21 [Judgmen o he
Sup eme Adminis a i e Cou (2024), I GSK 1290/21],
URL:
h ps://sip.lex.pl/#/ju isp udence/523879063/1?di ec Hi =
ue&di ec Hi Que y=I%20GSK%201290%2F21 [in
Polish].
4. Wy ok Naczelnego Sądu Adminis acyjnego w
Wa szawie (2021), I GSK 219/21 [Judgmen o he
Sup eme Adminis a i e Cou (2021), I GSK 219/21],
URL:h ps://sip.lex.pl/#/ju isp udence/523299927/1?di e
c Hi = ue&di ec Hi Que y=I%20GSK%20219%2F21
[in Polish].
5. Wy ok Naczelnego Sądu Adminis acyjnego w
Wa szawie (2025), I GSK 146/22 [Judgmen o he
Sup eme Adminis a i e Cou (2025), I GSK 146/22],
URL:h ps://sip.lex.pl/#/ju isp udence/523956802/1?di e
c Hi = ue&di ec Hi Que y=I%20GSK%20146%2F22
[in Polish].
